Fitch Downgrades 6 & Affirms 2 Classes of Crest 2003-1, Ltd./Corp.

NEW YORK--()--Fitch Ratings has downgraded six and affirmed two classes issued by Crest 2003-1, Ltd./Corp.(Crest 2003-1) as a result of significant negative credit migration and increased interest shortfalls on the underlying collateral. A complete list of rating actions follows at the end of this press release.

Since Fitch's last rating action in April 2010, approximately 47.3% of the portfolio has been downgraded. Currently, 41.3% has a Fitch derived rating in the 'CCC' rating category or lower, compared to 24.3% at last review. As of the Feb. 28, 2011 trustee report, defaulted securities, as defined in the transaction's governing documents now comprise 32.9% of the portfolio, compared to 10.6% at last review. Additionally, 9.1% of non-defaulted collateral are currently experiencing interest shortfalls. Currently, all overcollateralization (OC) tests are failing their respective covenants. As a result, interest proceeds otherwise available to the class C and D notes are being diverted to pay down the class A notes.

This transaction was analyzed under the framework described in the report 'Global Rating Criteria for Structured Finance CDOs' using the Portfolio Credit Model (PCM) for projecting future default levels for the underlying portfolio. The default levels were then compared to the breakeven levels generated by Fitch's cash flow model of the CDO under the various default timing and interest rate stress scenarios, as described in the report 'Global Criteria for Cash Flow Analysis in Corporate CDOs'. Based on this analysis, the class A-1 through B-2 notes' breakeven rates are generally consistent with the ratings assigned below.

For classes C and D, Fitch analyzed the class' sensitivity to the default of the distressed assets ('CCC' and below). Given the high probability of default of the underlying assets and the expected limited recovery prospects upon default, the class C notes have been downgraded to 'CCCsf', indicating that default is possible. Similarly, the class D notes have been downgraded to 'CCsf', indicating that default is probable. As of the Feb. 28, 2011 trustee report, the class C and D notes are receiving interest paid in kind (PIK) whereby the principal amount of the notes is written up by the amount of interest due.

The Negative Outlook on the class A-1 through B-2 notes reflects Fitch's expectation that underlying CMBS loans will continue to face refinance risk. The Loss Severity (LS) rating indicates a tranche's potential Loss Severity given default, as evidenced by the ratio of tranche size to the base-case loss expectation for the collateral, as explained in 'Criteria for Structured Finance Loss Severity Ratings'. The LS rating should always be considered in conjunction with the probability of default for tranches. Fitch does not assign LS ratings or Outlooks to classes rated 'CCC' and below.

Crest 2003-1 is a static CDO which closed March 13, 2003. The collateral is composed of 72.9% of commercial mortgage backed securities (CMBS) and 27.1% of real estate investment trusts (REIT).

Fitch has affirmed the following classes:

--$108,289,237 class A-1 notes at 'AAAsf/LS4'; Outlook Negative;

--$2,495,144 class A-2 notes at 'AAAsf/LS4'; Outlook Negative.

Fitch has downgraded the following classes:

--$24,000,000 class B-1 notes to 'BBBsf/LS5' from 'AAsf/LS5'; Outlook Negative;

--$36,000,000 class B-2 notes to 'BBBsf/LS5' from 'AAsf/LS5'; Outlook Negative;

--$28,290,319 class C-1 notes to 'CCCsf' from 'BBBsf/LS4';

--$48,351,904 class C-2 notes to 'CCCsf' from 'BBBsf/LS4';

--$10,378,058 class D-1 notes to 'CCsf' from 'Bsf/LS5';

--$55,812,916 class D-2 notes to 'CCsf' from 'Bsf/LS5'.

Additional information is available at 'www.fitchratings.com'.

The information used to assess these ratings was sourced from note valuation reports, and the public domain.

Applicable Criteria and Related Research:

--'Global Structured Finance Rating Criteria' (Aug. 16, 2010);

--'Global Rating Criteria for Structured Finance CDOs' (Oct. 15, 2010);

--'Global Criteria for Cash Flow Analysis in CDOs' (Sept. 17, 2010);

--'Criteria for Structured Finance Loss Severity Ratings' (Feb. 17, 2009).

Applicable Criteria and Related Research:

Global Criteria for Cash Flow Analysis in CDOs

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=557485

Criteria for Structured Finance Loss Severity Ratings

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=426038

Global Rating Criteria for Structured Finance CDOs

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=564895

Global Structured Finance Rating Criteria

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=547326

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Contacts

Fitch Ratings
Primary Surveillance Analyst
Scarlett Shao, +1-212-908-9169
Associate Director
Fitch, Inc.
One State St Plaza
New York, NY 10004
or
Committee Chairperson
Karen Trebach, +1-212-908-0215
Senior Director
or
Media Relations:
Sandro Scenga, +1-212-908-0278
Email: sandro.scenga@fitchratings.com

Contacts

Fitch Ratings
Primary Surveillance Analyst
Scarlett Shao, +1-212-908-9169
Associate Director
Fitch, Inc.
One State St Plaza
New York, NY 10004
or
Committee Chairperson
Karen Trebach, +1-212-908-0215
Senior Director
or
Media Relations:
Sandro Scenga, +1-212-908-0278
Email: sandro.scenga@fitchratings.com